V17.192 Preconditions to the entertainment of an appealBefore being able to entertain an appeal against the decisions specified below, an appellant is generally required to pay any relevant duty1 that he owes to HMRC, including any relevant duty which would be outstanding if the appeal had already been decided in favour of HMRC2.However, the appeal can be entertained if: (1) HMRC has, on the application of the appellant, issued a certificate stating either: (a) that such security as appears to them to be adequate has been given to them for the payment of that amount, or (b) that,
Before being able to entertain an appeal against the decisions specified below, an appellant is generally required to pay any relevant duty1 that he owes to HMRC, including any relevant duty which would be outstanding if the appeal had already been decided in favour of HMRC2.
However, the appeal can be entertained if:
(1) HMRC has, on the application of the appellant, issued a certificate stating either:
(a) that such security as appears to them to be adequate has been given to them for the payment of that amount, or
(b) that,
**Free trials are only available to individuals based in the UK. We may terminate this trial at any time or decide not to give a trial, for any reason.